1955 (9) TMI 48 - HC - VAT and Sales Tax

Summary

The High Court of Bombay ruled that sugar-cane is considered a fresh vegetable exempt from sales tax under the Sales Tax Act V of 1946. The court emphasized that in a taxing statute, any ambiguity should be resolved in favor of the subject. The court rejected the argument that sugar-cane should be treated separately from vegetables, citing legislative examples where sugar-cane was included under the broader category of vegetables. The court dismissed the reference with no costs awarded.